DEMOCRATS OF NORTH ORANGE COUNTY, CALIFORNIA

A PROPOSED RESOLUTION
for consideration by the
CALIFORNIA DEMOCRATIC COUNCIL
regarding

TOLLING ON THE STATUTE OF LIMITATIONS ON TAX APPEALS BY PEOPLE WITH DISABILITIES

WHEREAS people with disabilities who own property, hold jobs, oftentimes
have difficulties in performing the their tax responsibilities within
the time allowed by the tax agency; and

WHEREAS people with disabilities oftentimes experience illnesses or ailments
that prevents then from doing anything or fully understanding the ever
increasing complexity of tax related materials, tax audits, or tax law in 
order to prepare and file tax extension requests or appeals within the time 
allowed by the tax agency.  And they oftentimes have to suffer the
consequences of missing the deadline and that means either loss of
personal funds and/or property; and

WHEREAS the short amount of time which is usually 30 days is unreasonably short
for people with disabilities to fully understand the tax material in order 
to prepare and file extension requests or appeals.  People with disabilities 
that have chronic illnesses oftentimes incapacitated and are unable to 
complete and submit extension requests or appeals within the 30 day time 
frame. Tolling on the statute of limitations for people with disabilities is reasonable for completing extension requests or filing appeals; and

THEREFORE, BE IT RESOLVED THAT THE CALIFORNIA DEMOCRATIC COUNCIL understands
that people with disabilities, especially those with severe disabilities, need
more time than what is available to file tax extensions and/or appeals.

THEREFORE, BE IT FURTHER RESOLVED THAT THE CALIFORNIA DEMOCRATIC COUNCIL
lobby the state and national legislature for legislation to permit tolling on 
the statute of limitations on extension requests and tax appeals filed by people 
with disabilities.

The above resolution was proposed by Richard Roehm, Disability Chair, DNOC